228 Minority owned members
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Minority owned members

228  Minority owned members

(1)     For the purposes of this Part, a member of a multinational group is a “minority owned member” if—

(a)     the ultimate parent holds no more than 30% of the ownership interests in that member, and

(b)     the member

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